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A comparative approach to fiscal illusions : a synthesis of the conclusions from a Polish study in relation to new ideas and empirical research in selected countries
Guziejewska, Beata - In: Comparative economic research : Central and Eastern Europe 24 (2021) 2, pp. 7-21
This article examines fiscal illusions inpublic finance systems where decentralisation involving the introduction of an independent and autonomous component oflocal government funding brings new problems. It presents a synthesis ofthe findings from a Polish empirical study that set out to...
Persistent link: https://www.econbiz.de/10012664950
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Local authority tax policy in Poland : evidence from the Union of Polish metropolises
Felis, Paweł; Rosłaniec, Henryk - In: Contemporary economics 13 (2019) 1, pp. 49-62
Local taxes and the related taxing power are significant determinants of public authority decentralization. Local taxes should primarily serve as an effective source of self-government revenues. Therefore, it is extremely important to identify and comprehend the motives and behaviors of...
Persistent link: https://www.econbiz.de/10012176212
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Tax expenditures in local taxes - an effective instrument of local tax policy? : the example of Poland
Felis, Paweł; Gołębiowski, Grzegorz - In: Contemporary economics 15 (2021) 4, pp. 393-414
This study examines the size and diversity of tax expenditures (TEs) by gminas (municipalities) in Poland between 2007 and 2019. Consequences of gminas' taxing power and the reduction of revenues resulting from statutory tax preferences were taken into account. To analyze the data, we used:...
Persistent link: https://www.econbiz.de/10012802081
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The Interaction between Tolls and Capacity Investment in Serial and Parallel Transport Networks
De Borger, Bruno - 2006
The purpose of this paper is to compare the interaction between pricing and capacity decisions on simple serial and parallel transport networks. When individual links of the network are operated by different regional or national authorities, toll and capacity competition is likely to result....
Persistent link: https://www.econbiz.de/10012732534
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Enhancing the Alberta Tax Advantage with a Harmonized Sales Tax
Mintz, Jack - 2013
Persistent link: https://www.econbiz.de/10013075629
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Carbon Tax : A Policy for Decarbonization
Bakara, Minarnita Yanti Verawati - 2021
Global warming which is caused by Greenhouse effect due to carbonization - emission of carbon gas - has contributed to climate change that produces extreme weather. These pollutions have damaged the earth and threatening human lives. Thus, to keep the earth a safe place for people to live in...
Persistent link: https://www.econbiz.de/10013314636
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Fiscal Equalization and the Tax Structure
Holm-Hadulla, Federic - 2021
this pattern and tests them in a natural experiment from Germany. The first hypothesis is that fiscal redistribution … the perspective of local governments; the second is that a desire for redistribution within jurisdictions induces a shift … taxation serves as a Pigouvian intervention to correct externalities. The empirical analysis supports redistribution between …
Persistent link: https://www.econbiz.de/10013315380
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Federal Tax-Transfer Policy and Intergovernmental Pre-Commitment
Koethenbuerger, Marko - 2021
Federal and state governments often differ in the capacity to pre-commit to expenditure and tax policy. Whether the implied sequence of public decisions has any efficiency implications is the subject of this paper. We resort to a setting which contrary to most of the literature does not exhibit...
Persistent link: https://www.econbiz.de/10013316943
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The impact of the tax system structure on the narrowing of income disparities in OECD countries
Mazurek-Chwiejczak, Małgorzata - In: E-Finanse : finansowy kwartalnik internetowy 12 (2016) 3, pp. 27-37
Social disparities have a common and consistent character in the vast majority of contemporary countries. The level of income inequality in OECD countries has grown in the past 30 years and is still rising. Taxes and tax systems, aside from social transfers, are fiscal instruments widely used in...
Persistent link: https://www.econbiz.de/10011616747
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High inflation and wage rigidity : the implicit response of the Italian tax-benefit system
Boscolo, Stefano; Figari, Francesco - 2023
redistribution, that fiscal drag has a small regressive effect and that the implicit redistribution favours pensioners over private …
Persistent link: https://www.econbiz.de/10014487686